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    <title>Landmark Judgments on Recovery Proceedings under GST Law: A Legal Analysis</title>
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    <description>Filing a statutory appeal with the prescribed pre-deposit operates as a deemed stay on recovery, precluding adjustment of refunds or coercive collection; recovery notices issued before the expiry of appeal periods or without effective service have been invalidated. Effective notice, meaningful opportunity to be heard, and respect for constitutional protections are required before attachment of assets or initiation of recovery.</description>
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